{"id":8068,"date":"2022-06-04T11:52:43","date_gmt":"2022-06-04T08:52:43","guid":{"rendered":"https:\/\/www.efeshukuk.com\/?p=8068"},"modified":"2022-07-05T14:07:40","modified_gmt":"2022-07-05T11:07:40","slug":"ticari-defterlerin-kaybolmasi","status":"publish","type":"post","link":"https:\/\/efeshukuk.com\/en\/ticari-defterlerin-kaybolmasi\/","title":{"rendered":"Loss of Business Ledgers 2022"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/www.efeshukuk.com\/wp-content\/uploads\/2022\/06\/Go\u0308rsel-2-Kopyasi-Kopyasi-28-1024x538.png\" alt=\"Ticari Defterlerin Kaybolmas\u0131\" class=\"wp-image-8069\" srcset=\"https:\/\/efeshukuk.com\/wp-content\/uploads\/2022\/06\/Go\u0308rsel-2-Kopyasi-Kopyasi-28-1024x538.png 1024w, https:\/\/efeshukuk.com\/wp-content\/uploads\/2022\/06\/Go\u0308rsel-2-Kopyasi-Kopyasi-28-300x158.png 300w, https:\/\/efeshukuk.com\/wp-content\/uploads\/2022\/06\/Go\u0308rsel-2-Kopyasi-Kopyasi-28-768x403.png 768w, https:\/\/efeshukuk.com\/wp-content\/uploads\/2022\/06\/Go\u0308rsel-2-Kopyasi-Kopyasi-28-18x9.png 18w, https:\/\/efeshukuk.com\/wp-content\/uploads\/2022\/06\/Go\u0308rsel-2-Kopyasi-Kopyasi-28.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption>Loss of Business Ledgers<\/figcaption><\/figure>\n\n\n\n<p><strong>Ticari Defterlerin Kaybolmas\u0131 &#8211; \u0130zmir Avukat<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-justify\">T\u00fcrk Ticaret Kanunu kapsam\u0131nda basiretli olarak nitelendirilen tacirlerin ticari defter ve belgeleri en az 10 (on) y\u0131l s\u00fcre ile saklama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015ftir. S\u00f6z konusu belgelerin kaybolmas\u0131 durumunda ba\u015fta Vergi Dairesi olmak \u00fczere bir\u00e7ok kurum ile problemler ya\u015fan\u0131labilece\u011fi gibi, makul bir gerek\u00e7elendirilmenin yap\u0131lamamas\u0131 durumunda tacir hakk\u0131nda Vergi Usul Kanunu madde 359 kapsam\u0131nda hapis cezas\u0131 dahi s\u00f6z konusu olabilir. Bu sebep ile tacirlerin saklamak ile y\u00fck\u00fcml\u00fc olduklar\u0131 belgelerin kaybolmas\u0131 durumunda vakit kaybetmeksizin bir zayi belgesi almas\u0131 \u00f6nem arz etmektedir.<\/p>\n\n\n\n<p><strong><a href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.6102-20130328.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Turkish Commercial Code<\/a> Madde 87\/2<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-justify\">Bir tacirin saklamakla y\u00fck\u00fcml\u00fc oldu\u011fu defterler ve belgeler; yang\u0131n, su bask\u0131n\u0131 veya yer sars\u0131nt\u0131s\u0131 gibi bir afet veya h\u0131rs\u0131zl\u0131k sebebiyle ve kanuni saklama s\u00fcresi i\u00e7inde z\u0131yaa u\u011frarsa tacir z\u0131ya\u0131 \u00f6\u011frendi\u011fi tarihten itibaren otuz g\u00fcn i\u00e7inde ticari i\u015fletmesinin bulundu\u011fu yer yetkili mahkemesinden kendisine bir belge verilmesini isteyebilir. Bu dava has\u0131ms\u0131z a\u00e7\u0131l\u0131r. Mahkeme gerekli g\u00f6rd\u00fc\u011f\u00fc delillerin toplanmas\u0131n\u0131 da emredebilir.<\/p>\n\n\n\n<p><strong>05.07.2022 Tarihinde ger\u00e7ekle\u015ftirilen de\u011fi\u015fiklik ile 15 g\u00fcnl\u00fck hakd\u00fc\u015f\u00fcr\u00fcc\u00fc s\u00fcre 30 (otuz) g\u00fcn olarak de\u011fi\u015ftirilmi\u015ftir.<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2022\/07\/20220705-1.pdf\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2022\/07\/20220705-1.pdf<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Yetkili ve G\u00f6revli Mahkeme<\/strong><\/h2>\n\n\n\n<p>Saklamakla y\u00fck\u00fcml\u00fc olunan belgelerin kaybolmas\u0131 durumunda, ticari i\u015fletmenin bulundu\u011fu yer ticaret mahkemesine dava a\u00e7\u0131lmas\u0131 gerekmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Hak D\u00fc\u015f\u00fcr\u00fcc\u00fc S\u00fcre<\/strong><\/h2>\n\n\n\n<p class=\"has-text-align-justify\">T\u00fcrk Ticaret Kanunu ve ilgili Yarg\u0131tay kararlar\u0131 kapsam\u0131nda, davan\u0131n 30 g\u00fcnl\u00fck hak d\u00fc\u015f\u00fcr\u00fcc\u00fc s\u00fcre i\u00e7erisinde a\u00e7\u0131lmas\u0131 gerekti\u011fi \u00f6nemle vurgulanmaktad\u0131r. Burada 30 g\u00fcnl\u00fck hak d\u00fc\u015f\u00fcr\u00fcc\u00fc s\u00fcre durumun hak sahibi kimselerce \u00f6\u011frenildi\u011fi tarihten itibaren ba\u015flamaktad\u0131r. Emsal mahkeme kararlar\u0131nda s\u00fcrenin a\u015f\u0131lmas\u0131 akabinde a\u00e7\u0131lan davalarda hak d\u00fc\u015f\u00fcr\u00fcc\u00fc s\u00fcrenin ge\u00e7mi\u015f oldu\u011fundan bahis ile ret karar\u0131 verildi\u011fi g\u00f6r\u00fclmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Davan\u0131n Taraflar\u0131<\/strong><\/h2>\n\n\n\n<p class=\"has-text-align-justify\">Ticaret mahkemesinde a\u00e7\u0131lan, zayi belgesi taleple dosyan\u0131n bir kar\u015f\u0131 taraf\u0131 bulunmamas\u0131 sebebi ile has\u0131ms\u0131z olarak a\u00e7\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Defter, Kay\u0131t veya Belgeleri Gizleme Su\u00e7u<\/strong><\/h2>\n\n\n\n<p class=\"has-text-align-justify\">Tacirlerin saklamak ile y\u00fck\u00fcml\u00fc olduklar\u0131 belgeleri kaybolduklar\u0131ndan haberdar olmalar\u0131ndan itibaren en ge\u00e7 15 g\u00fcn i\u00e7erisinde zayi belgesi talep etmeleri gerekecektir. Aksi takdirde, olas\u0131 bir soru\u015fturmada Vergi Usul Kanunu Madde 359 kapsam\u0131nda hapis cezas\u0131 ile kar\u015f\u0131la\u015fma ihtimalleri s\u00f6z konusu olabilir.<\/p>\n\n\n\n<p><strong>Vergi Usul Kanunu Madde 359 \u2013 &nbsp;<\/strong><\/p>\n\n\n\n<p>a) Vergi kanunlar\u0131na g\u00f6re tutulan veya d\u00fczenlenen ve saklanma ve ibraz mecburiyeti bulunan;<\/p>\n\n\n\n<p class=\"has-text-align-justify\">1) Defter ve kay\u0131tlarda hesap ve muhasebe hileleri yapanlar, ger\u00e7ek olmayan veya kayda konu i\u015flemlerle ilgisi bulunmayan ki\u015filer ad\u0131na hesap a\u00e7anlar veya defterlere kayd\u0131 gereken hesap ve i\u015flemleri vergi matrah\u0131n\u0131n azalmas\u0131 sonucunu do\u011furacak \u015fekilde tamamen veya k\u0131smen ba\u015fka defter, belge veya di\u011fer kay\u0131t ortamlar\u0131na kaydedenler,<\/p>\n\n\n\n<p class=\"has-text-align-justify\">2) Defter, kay\u0131t ve belgeleri tahrif edenler veya gizleyenler veya muhteviyat\u0131 itibariyle yan\u0131lt\u0131c\u0131 belge d\u00fczenleyenler veya bu belgeleri kullananlar,&nbsp;<\/p>\n\n\n\n<p>About <strong>on sekiz aydan be\u015f y\u0131la kadar hapis cezas\u0131<\/strong>na h\u00fckmolunur.<\/p>\n\n\n\n<p>Here are some other works that might interest you:<\/p>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" data-wp-interactive=\"core\/accordion\" role=\"group\" class=\"wp-block-accordion is-layout-flow wp-block-accordion-is-layout-flow\">\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-1&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-small-font-size\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-1-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" data-wp-on--keydown=\"actions.handleKeyDown\" id=\"accordion-item-1\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">Company Law and Ownership Structure<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div inert aria-labelledby=\"accordion-item-1\" data-wp-bind--inert=\"!state.isOpen\" id=\"accordion-item-1-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/efeshukuk.com\/en\/anonim-sirket-nasil-kurulur\/\">How to Establish a Joint Stock Company?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/limited-sirket-nasil-kurulur\/\">How to Establish a Limited Liability Company?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/limited-sirketlerde-cagrisiz-genel-kurul\/\" target=\"_blank\" rel=\"noreferrer noopener\">General Assembly Meetings Without a Call in Limited Companies<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/anonim-sirketlerde-genel-kurul\/\" target=\"_blank\" rel=\"noreferrer noopener\">General Assembly in Joint Stock Companies<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/genel-kurulda-bakanlik-temsilcisi-bulunma-zorunlulugu\/\" target=\"_blank\" rel=\"noreferrer noopener\">Obligation to have a Ministry Representative at the General Assembly<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/imtiyazli-pay-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What are preferred shares?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/sirket-ortakligindan-cikma\/\" target=\"_blank\" rel=\"noreferrer noopener\">Exiting a Company Partnership<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/tuzel-kisilik-perdesinin-kaldirilmasi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Lifting the Corporate Veil<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/ultra-vires-ilkesi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Ultra Vires Principle<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/adi-ortaklik-nedir\/\">What is a General Partnership?<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" data-wp-interactive=\"core\/accordion\" role=\"group\" class=\"wp-block-accordion is-layout-flow wp-block-accordion-is-layout-flow\">\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-2&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-small-font-size\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-2-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" data-wp-on--keydown=\"actions.handleKeyDown\" id=\"accordion-item-2\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">Commercial Contracts and CONFIDENTIALITY<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div inert aria-labelledby=\"accordion-item-2\" data-wp-bind--inert=\"!state.isOpen\" id=\"accordion-item-2-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/efeshukuk.com\/en\/sozlesme-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is a contract?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/adi-ortaklik-sozlesmesi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Partnership Agreement<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/cari-hesap-sozlesmesi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Current Account Agreement<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/gizlilik-sozlesmelirnde-onemli-noktalar\/\" target=\"_blank\" rel=\"noreferrer noopener\">Key Points in Confidentiality Agreements<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/sozlesmelerde-cezai-sart\/\" target=\"_blank\" rel=\"noreferrer noopener\">Penalty Clauses in Contracts<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/sozlesmelerin-turkce-yapilmasi-zorunlulugu\/\" target=\"_blank\" rel=\"noreferrer noopener\">The Obligation to Draft Contracts in Turkish<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/rodovans-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is a royalty? What is a royalty agreement?<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" data-wp-interactive=\"core\/accordion\" role=\"group\" class=\"wp-block-accordion is-layout-flow wp-block-accordion-is-layout-flow\">\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-3&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-small-font-size\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-3-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" data-wp-on--keydown=\"actions.handleKeyDown\" id=\"accordion-item-3\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">Negotiable Instruments (Checks, Promissory Notes, Bills of Exchange)<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div inert aria-labelledby=\"accordion-item-3\" data-wp-bind--inert=\"!state.isOpen\" id=\"accordion-item-3-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/efeshukuk.com\/en\/senette-zamanasimi\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is the Statute of Limitations for Promissory Notes? Statute of Limitations for Bonds &amp; Checks<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/bono-nedir\/\">What is a bond?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/cek-iptali-davasi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Check Cancellation Case<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" data-wp-interactive=\"core\/accordion\" role=\"group\" class=\"wp-block-accordion is-layout-flow wp-block-accordion-is-layout-flow\">\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-4&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-small-font-size\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-4-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" data-wp-on--keydown=\"actions.handleKeyDown\" id=\"accordion-item-4\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">Startups and Next-Generation Business<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div inert aria-labelledby=\"accordion-item-4\" data-wp-bind--inert=\"!state.isOpen\" id=\"accordion-item-4-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/efeshukuk.com\/en\/kripto-para-magdur\/\">What is the Legal Nature of Cryptocurrencies?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/etbis-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is Etbis?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/stock-option-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is a Stock Option?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/vesting-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is Vesting?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/imtiyazli-pay-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What are preferred shares?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/drag-along-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is Drag Along?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/tag-along-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is Tag Along?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/terms-of-service-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What are Terms of Service?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/gizlilik-politikasi-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is the Privacy Policy?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/yatirim-sureclerinde-kitle-fonlama\/\" target=\"_blank\" rel=\"noreferrer noopener\">Crowdfunding in Investment Processes<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" data-wp-interactive=\"core\/accordion\" role=\"group\" class=\"wp-block-accordion is-layout-flow wp-block-accordion-is-layout-flow\">\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-5&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-small-font-size\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-5-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" data-wp-on--keydown=\"actions.handleKeyDown\" id=\"accordion-item-5\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">Competition Law and Tax Liability<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div inert aria-labelledby=\"accordion-item-5\" data-wp-bind--inert=\"!state.isOpen\" id=\"accordion-item-5-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/efeshukuk.com\/en\/haksiz-rekabet-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is Unfair Competition?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/rekabet-kurumuna-taahhut-basvurusu\/\" target=\"_blank\" rel=\"noreferrer noopener\">Application for Commitment to the Competition Authority<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/birlesme-devralmada-rekabet-kurulu-zni\/\" target=\"_blank\" rel=\"noreferrer noopener\">Competition Board Approval for Mergers and Acquisitions<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/supheli-alacak\/\" target=\"_blank\" rel=\"noreferrer noopener\">Doubtful Receivables under the Tax Procedure Law<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/yonetim-kurulunun-vergi-borclarindan-sorumlulugu\/\" target=\"_blank\" rel=\"noreferrer noopener\">Board of Directors&#039; Liability for Tax Debts<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/faturaya-itiraz\/\" target=\"_blank\" rel=\"noreferrer noopener\">Dispute the Invoice<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div data-wp-context=\"{ &quot;autoclose&quot;: false, &quot;accordionItems&quot;: [] }\" data-wp-interactive=\"core\/accordion\" role=\"group\" class=\"wp-block-accordion is-layout-flow wp-block-accordion-is-layout-flow\">\n<div data-wp-class--is-open=\"state.isOpen\" data-wp-context=\"{ &quot;id&quot;: &quot;accordion-item-6&quot;, &quot;openByDefault&quot;: false }\" data-wp-init=\"callbacks.initAccordionItems\" data-wp-on-window--hashchange=\"callbacks.hashChange\" class=\"wp-block-accordion-item is-layout-flow wp-block-accordion-item-is-layout-flow\">\n<h3 class=\"wp-block-accordion-heading has-small-font-size\"><button aria-expanded=\"false\" aria-controls=\"accordion-item-6-panel\" data-wp-bind--aria-expanded=\"state.isOpen\" data-wp-on--click=\"actions.toggle\" data-wp-on--keydown=\"actions.handleKeyDown\" id=\"accordion-item-6\" type=\"button\" class=\"wp-block-accordion-heading__toggle\"><span class=\"wp-block-accordion-heading__toggle-title\">Basic Business Concepts and Procedures<\/span><span class=\"wp-block-accordion-heading__toggle-icon\" aria-hidden=\"true\">+<\/span><\/button><\/h3>\n\n\n\n<div inert aria-labelledby=\"accordion-item-6\" data-wp-bind--inert=\"!state.isOpen\" id=\"accordion-item-6-panel\" role=\"region\" class=\"wp-block-accordion-panel is-layout-flow wp-block-accordion-panel-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/efeshukuk.com\/en\/mucbir-sebep-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is Force Majeure?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/ticari-is-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is a commercial transaction?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/tacir-ne-demek\/\" target=\"_blank\" rel=\"noreferrer noopener\">What does merchant mean?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/sebepsiz-zenginlesme-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\">What is unjust enrichment?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/tahmil-tahliye-nedir\/\">What is Loading and Unloading?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/sirketler-icin-uyap\/\" target=\"_blank\" rel=\"noreferrer noopener\">UYAP for Companies<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/ticari-defterlerin-kaybolmasi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Loss of Business Ledgers<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/ihracat-bedellerinin-turkiyeye-getirilmesi-zorunlulugu\/\" target=\"_blank\" rel=\"noreferrer noopener\">Obligation to Bring Export Proceeds to T\u00fcrkiye<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/efeshukuk.com\/en\/menkul-satislarda-turk-parasi-kullanilmasi\/\" target=\"_blank\" rel=\"noreferrer noopener\">The Obligation to Use Turkish Currency in Securities Sales<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<p><a href=\"https:\/\/efeshukuk.com\/en\/calisma-alanlari\/izmir-ticaret-avukati\/\">Izmir Commercial Lawyer<\/a><\/p>\n\n\n\n<div class=\"wp-block-media-text alignwide is-stacked-on-mobile\" style=\"grid-template-columns:30% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"720\" height=\"720\" src=\"https:\/\/www.efeshukuk.com\/wp-content\/uploads\/2021\/01\/Ephesus-Law-Firm-3.jpg\" alt=\"Logo\" class=\"wp-image-1057 size-full\" srcset=\"\" sizes=\"auto, (max-width: 720px) 100vw, 720px\" data-srcset=\"\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"has-black-color has-text-color translation-block\"><strong>Address:<\/strong> Nergis Neighborhood, Girne Boulevard No: 83, Floor 2, Apartment 2, Kar\u015f\u0131yaka, \u0130zmir<\/p>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong>E-mail<\/strong>: <a href=\"mailto:contact@example.com\"><span class=\"has-inline-color has-vivid-cyan-blue-color\">info@efeshukuk.com<\/span><\/a><\/p>\n\n\n\n<p class=\"has-black-color has-text-color\"><strong>Phone<\/strong>: +90 534 415 52 56<\/p>\n\n\n\n<style>\n\/* --- Sosyal ve \u0130leti\u015fim \u0130kon Kapsay\u0131c\u0131 --- *\/\n.efes-social-wrapper {\n    display: flex;\n    gap: 12px;\n    justify-content: flex-start; \/* Sola yaslar, kart i\u00e7inde kullanacaksan\u0131z center yapabilirsiniz *\/\n    padding: 20px 0;\n    background: #ffffff;\n    flex-wrap: wrap; \/* Mobilde ta\u015fma yapmamas\u0131 i\u00e7in *\/\n}\n\n\/* --- \u0130kon Buton Stili --- *\/\n.efes-social-btn {\n    width: 40px;\n    height: 40px;\n    display: flex;\n    align-items: center;\n    justify-content: center;\n    text-decoration: none;\n    border-radius: 6px;\n    transition: all 0.3s ease;\n    border: 1px solid #e0e0e0;\n    background: #ffffff;\n}\n\n\/* --- SVG \u0130kon Renkleri --- *\/\n.efes-social-btn svg {\n    width: 20px;\n    height: 20px;\n    fill: #000000;\n    transition: all 0.3s ease;\n}\n\n\/* --- Hover Efekti --- *\/\n.efes-social-btn:hover {\n    background-color: #000000;\n    border-color: #000000;\n    transform: translateY(-3px);\n}\n\n.efes-social-btn:hover svg {\n    fill: #ffffff;\n}\n\n\/* --- Mobil D\u00fczenleme --- *\/\n@media (max-width: 768px) {\n    .efes-social-btn { width: 38px; height: 38px; }\n}\n<\/style>\n\n<div class=\"efes-social-wrapper\">\n    <a href=\"https:\/\/facebook.com\/efeshukukburosu\" class=\"efes-social-btn\" target=\"_blank\" rel=\"noopener\" aria-label=\"Facebook\">\n        <svg viewbox=\"0 0 24 24\"><path d=\"M18 2h-3a5 5 0 0 0-5 5v3H7v4h3v8h4v-8h3l1-4h-4V7a1 1 0 0 1 1-1h3z\"><\/path><\/svg>\n    <\/a>\n\n    <a href=\"https:\/\/linkedin.com\/company\/efeshukuk\/\" class=\"efes-social-btn\" target=\"_blank\" rel=\"noopener\" aria-label=\"LinkedIn\">\n        <svg viewbox=\"0 0 24 24\"><path d=\"M16 8a6 6 0 0 1 6 6v7h-4v-7a2 2 0 0 0-2-2 2 2 0 0 0-2 2v7h-4v-7a6 6 0 0 1 6-6z\"><\/path><rect x=\"2\" y=\"9\" width=\"4\" height=\"12\"><\/rect><circle cx=\"4\" cy=\"4\" r=\"2\"><\/circle><\/svg>\n    <\/a>\n\n    <a href=\"https:\/\/instagram.com\/efeshukukburosu\" class=\"efes-social-btn\" target=\"_blank\" rel=\"noopener\" aria-label=\"Instagram\">\n        <svg viewbox=\"0 0 24 24\"><path d=\"M12 2.163c3.204 0 3.584.012 4.85.07 3.252.148 4.771 1.691 4.919 4.919.058 1.265.069 1.645.069 4.849 0 3.205-.012 3.584-.069 4.849-.149 3.225-1.664 4.771-4.919 4.919-1.266.058-1.644.07-4.85.07-3.204 0-3.584-.012-4.849-.07-3.26-.149-4.771-1.699-4.919-4.92-.058-1.265-.07-1.644-.07-4.849 0-3.204.013-3.583.07-4.849.149-3.227 1.664-4.771 4.919-4.919 1.266-.057 1.645-.069 4.849-.069zm0-2.163c-3.259 0-3.667.014-4.947.072-4.358.2-6.78 2.618-6.98 6.98-.059 1.281-.073 1.689-.073 4.948 0 3.259.014 3.668.072 4.948.2 4.358 2.618 6.78 6.98 6.98 1.281.058 1.689.072 4.948.072 3.259 0 3.668-.014 4.948-.072 4.354-.2 6.782-2.618 6.979-6.98.059-1.28.073-1.689.073-4.948 0-3.259-.014-3.667-.072-4.947-.196-4.354-2.617-6.78-6.979-6.98-1.281-.059-1.69-.073-4.949-.073zm0 5.838c-3.403 0-6.162 2.759-6.162 6.162s2.759 6.163 6.162 6.163 6.162-2.759 6.162-6.163-2.759-6.162-6.162-6.162zm0 10.162c-2.209 0-4-1.79-4-4 0-2.209 1.791-4 4-4s4 1.791 4 4c0 2.21-1.791 4-4 4zm6.406-11.845c-.796 0-1.441.645-1.441 1.44s.645 1.44 1.441 1.44c.795 0 1.439-.645 1.439-1.44s-.644-1.44-1.439-1.44z\"\/><\/svg>\n    <\/a>\n\n    <a href=\"mailto:info@efeshukuk.com\" class=\"efes-social-btn\" aria-label=\"Send Email\">\n        <svg viewbox=\"0 0 24 24\"><path d=\"M0 3v18h24v-18h-24zm6.623 7.929l-4.623 5.712v-9.458l4.623 3.746zm-4.141-5.929h19.035l-9.517 7.713-9.518-7.713zm5.694 7.188l3.824 3.099l3.83-3.104 5.612 8.138h-18.745l5.479-8.133zm8.171-1.259l4.653-3.771v9.487l-4.653-5.716z\"\/><\/svg>\n    <\/a>\n\n    <a href=\"https:\/\/www.google.com\/maps\/place\/Efes+Hukuk+B%C3%BCrosu+-+Kar%C5%9F%C4%B1yaka+Avukat\/@38.458734,27.107183,17z\/data=!3m1!4b1!4m6!3m5!1s0x14bbd9b483567e9d:0xdad9b9deb6d6c709!8m2!3d38.458734!4d27.107183!16s%2Fg%2F11r9ctjdcx?entry=ttu&#038;g_ep=EgoyMDI2MDMyNC4wIKXMDSoASAFQAw%3D%3D\" class=\"efes-social-btn\" target=\"_blank\" rel=\"noopener\" aria-label=\"View on Map\">\n        <svg viewbox=\"0 0 24 24\"><path d=\"M12 2C8.13 2 5 5.13 5 9c0 5.25 7 13 7 13s7-7.75 7-13c0-3.87-3.13-7-7-7zm0 9.5a2.5 2.5 0 0 1 0-5 2.5 2.5 0 0 1 0 5z\"\/><\/svg>\n    <\/a>\n\n    <a href=\"tel:+905344155256\" class=\"efes-social-btn\" aria-label=\"Call by phone\">\n        <svg viewbox=\"0 0 24 24\"><path d=\"M6.62 10.79a15.05 15.05 0 0 0 6.59 6.59l2.2-2.2c.27-.27.67-.36 1.02-.24 1.12.37 2.33.57 3.57.57.55 0 1 .45 1 1V20c0 .55-.45 1-1 1-9.39 0-17-7.61-17-17 0-.55.45-1 1-1h3.5c.55 0 1 .45 1 1 0 1.25.2 2.45.57 3.57.11.35.03.74-.25 1.02l-2.2 2.2z\"\/><\/svg>\n    <\/a>\n<\/div>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Under the Turkish Commercial Code, merchants deemed to be acting prudently are required to retain their commercial books and records for at least 10 years.<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[107],"tags":[],"class_list":["post-8068","post","type-post","status-publish","format-standard","hentry","category-ticaret-hukuku"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.0 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Ticari Defterlerin Kaybolmas\u0131 2022 - Efes Hukuk B\u00fcrosu<\/title>\n<meta name=\"description\" content=\"TTK kapsam\u0131nda basiretli olarak nitelendirilen tacirlerin ticari defter ve belgeleri en az 10 y\u0131l s\u00fcre ile saklama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015ftir.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/efeshukuk.com\/en\/ticari-defterlerin-kaybolmasi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ticari Defterlerin Kaybolmas\u0131 2022\" \/>\n<meta property=\"og:description\" content=\"TTK kapsam\u0131nda basiretli olarak nitelendirilen tacirlerin ticari defter ve belgeleri en az 10 y\u0131l s\u00fcre ile saklama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015ftir.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/efeshukuk.com\/en\/ticari-defterlerin-kaybolmasi\/\" \/>\n<meta property=\"og:site_name\" content=\"Efes Hukuk B\u00fcrosu\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/efeshukukburosu\" \/>\n<meta property=\"article:published_time\" content=\"2022-06-04T08:52:43+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-07-05T11:07:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/efeshukuk.com\/wp-content\/uploads\/2020\/11\/2-2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1215\" \/>\n\t<meta property=\"og:image:height\" content=\"810\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Av. Mustafa Yolcu\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Av. Mustafa Yolcu\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/efeshukuk.com\\\/ticari-defterlerin-kaybolmasi\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/efeshukuk.com\\\/ticari-defterlerin-kaybolmasi\\\/\"},\"author\":{\"name\":\"Av. Mustafa Yolcu\",\"@id\":\"https:\\\/\\\/efeshukuk.com\\\/#\\\/schema\\\/person\\\/3669273e38fd03f3f3ca1d7225da67ac\"},\"headline\":\"Ticari Defterlerin Kaybolmas\u0131 2022\",\"datePublished\":\"2022-06-04T08:52:43+00:00\",\"dateModified\":\"2022-07-05T11:07:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/efeshukuk.com\\\/ticari-defterlerin-kaybolmasi\\\/\"},\"wordCount\":541,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/efeshukuk.com\\\/#organization\"},\"articleSection\":[\"Ticaret Hukuku\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/efeshukuk.com\\\/ticari-defterlerin-kaybolmasi\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/efeshukuk.com\\\/ticari-defterlerin-kaybolmasi\\\/\",\"url\":\"https:\\\/\\\/efeshukuk.com\\\/ticari-defterlerin-kaybolmasi\\\/\",\"name\":\"Ticari Defterlerin Kaybolmas\u0131 2022 - Efes Hukuk B\u00fcrosu\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/efeshukuk.com\\\/#website\"},\"datePublished\":\"2022-06-04T08:52:43+00:00\",\"dateModified\":\"2022-07-05T11:07:40+00:00\",\"description\":\"TTK kapsam\u0131nda basiretli olarak nitelendirilen tacirlerin ticari defter ve belgeleri en az 10 y\u0131l s\u00fcre ile saklama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015ftir.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/efeshukuk.com\\\/ticari-defterlerin-kaybolmasi\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/efeshukuk.com\\\/ticari-defterlerin-kaybolmasi\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/efeshukuk.com\\\/ticari-defterlerin-kaybolmasi\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"https:\\\/\\\/efeshukuk.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ticari Defterlerin Kaybolmas\u0131 2022\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/efeshukuk.com\\\/#website\",\"url\":\"https:\\\/\\\/efeshukuk.com\\\/\",\"name\":\"Efes Hukuk B\u00fcrosu\",\"description\":\"\u0130zmir&#039;deki Avukat\u0131n\u0131z\",\"publisher\":{\"@id\":\"https:\\\/\\\/efeshukuk.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/efeshukuk.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":[\"Organization\",\"Place\",\"LegalService\"],\"@id\":\"https:\\\/\\\/efeshukuk.com\\\/#organization\",\"name\":\"Efes Hukuk B\u00fcrosu\",\"url\":\"https:\\\/\\\/efeshukuk.com\\\/\",\"logo\":{\"@id\":\"https:\\\/\\\/efeshukuk.com\\\/ticari-defterlerin-kaybolmasi\\\/#local-main-organization-logo\"},\"image\":{\"@id\":\"https:\\\/\\\/efeshukuk.com\\\/ticari-defterlerin-kaybolmasi\\\/#local-main-organization-logo\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/efeshukukburosu\",\"https:\\\/\\\/www.instagram.com\\\/efeshukukburosu\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/efes-law\\\/\"],\"description\":\"Efes Hukuk B\u00fcrosu, farkl\u0131 hukuk alanlar\u0131nda uzmanla\u015fm\u0131\u015f avukat kadrosuyla bireysel ve kurumsal m\u00fcvekkillerine etkili ve \u00e7\u00f6z\u00fcm odakl\u0131 hukuki dan\u0131\u015fmanl\u0131k hizmeti sunmaktad\u0131r. Ticaret hukuku, t\u00fcketici hukuku, aile hukuku, icra ve iflas hukuku gibi bir\u00e7ok alanda derin bilgiye sahip avukatlar\u0131m\u0131zla; m\u00fcvekkillerimizin haklar\u0131n\u0131 en iyi \u015fekilde korumay\u0131 ama\u00e7l\u0131yoruz. D\u00fcnyadaki hukuki de\u011fi\u015fimleri yak\u0131ndan takip ediyor, her yeni sorunu titizlikle analiz ediyoruz. M\u00fcvekkillerimizle g\u00fcvene dayal\u0131, \u015feffaf ve yak\u0131n bir ileti\u015fim kurarak, do\u011fru kararlar almalar\u0131na destek oluyoruz. Akademik d\u00fczeyde \u00e7al\u0131\u015fan \u00e7\u00f6z\u00fcm ortaklar\u0131m\u0131z ve alan\u0131nda uzman avukatlar\u0131m\u0131zla; hukuka, meslek eti\u011fine ve Atat\u00fcrk ilke ve ink\u0131laplar\u0131na ba\u011fl\u0131 bir \u015fekilde \u00e7al\u0131\u015fmay\u0131 ilke ediniyoruz.\",\"legalName\":\"Efes Hukuk B\u00fcrosu\",\"numberOfEmployees\":{\"@type\":\"QuantitativeValue\",\"minValue\":\"1\",\"maxValue\":\"10\"},\"address\":{\"@id\":\"https:\\\/\\\/efeshukuk.com\\\/ticari-defterlerin-kaybolmasi\\\/#local-main-place-address\"},\"geo\":{\"@type\":\"GeoCoordinates\",\"latitude\":\"38.467687\",\"longitude\":\"27.109998\"},\"telephone\":[\"+905344155256\"],\"contactPoint\":{\"@type\":\"ContactPoint\",\"telephone\":\"+905344155256\",\"email\":\"info@efeshukuk.com\"},\"openingHoursSpecification\":[{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"09:00\",\"closes\":\"18:00\"},{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Saturday\",\"Sunday\"],\"opens\":\"00:00\",\"closes\":\"00:00\"}],\"email\":\"info@efeshukuk.com\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/efeshukuk.com\\\/#\\\/schema\\\/person\\\/3669273e38fd03f3f3ca1d7225da67ac\",\"name\":\"Av. Mustafa Yolcu\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0870d5084e90c1476b180296601f5d8b1406305a23f86e567dfdfe264922c60d?s=96&d=retro&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0870d5084e90c1476b180296601f5d8b1406305a23f86e567dfdfe264922c60d?s=96&d=retro&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/0870d5084e90c1476b180296601f5d8b1406305a23f86e567dfdfe264922c60d?s=96&d=retro&r=g\",\"caption\":\"Av. Mustafa Yolcu\"},\"sameAs\":[\"http:\\\/\\\/www.efeshukuk.com\"],\"url\":\"https:\\\/\\\/efeshukuk.com\\\/en\\\/author\\\/yztyi2\\\/\"},{\"@type\":\"PostalAddress\",\"@id\":\"https:\\\/\\\/efeshukuk.com\\\/ticari-defterlerin-kaybolmasi\\\/#local-main-place-address\",\"streetAddress\":\"Nergiz Mahallesi Girne Blv No:83, Kat 2 D 2, 35600 Kar\u015f\u0131yaka\",\"addressLocality\":\"\u0130zmir\",\"postalCode\":\"35600\",\"addressCountry\":\"TR\"},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/efeshukuk.com\\\/ticari-defterlerin-kaybolmasi\\\/#local-main-organization-logo\",\"url\":\"https:\\\/\\\/efeshukuk.com\\\/wp-content\\\/uploads\\\/2020\\\/11\\\/5.png\",\"contentUrl\":\"https:\\\/\\\/efeshukuk.com\\\/wp-content\\\/uploads\\\/2020\\\/11\\\/5.png\",\"width\":500,\"height\":500,\"caption\":\"Efes Hukuk B\u00fcrosu\"}]}<\/script>\n<meta name=\"geo.placename\" content=\"\u0130zmir\" \/>\n<meta name=\"geo.position\" content=\"38.467687;27.109998\" \/>\n<meta name=\"geo.region\" content=\"Turkey\" \/>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Ticari Defterlerin Kaybolmas\u0131 2022 - Efes Hukuk B\u00fcrosu","description":"Under the Turkish Commercial Code, merchants deemed to be acting prudently are required to retain their commercial books and records for at least 10 years.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/efeshukuk.com\/en\/ticari-defterlerin-kaybolmasi\/","og_locale":"en_US","og_type":"article","og_title":"Ticari Defterlerin Kaybolmas\u0131 2022","og_description":"TTK kapsam\u0131nda basiretli olarak nitelendirilen tacirlerin ticari defter ve belgeleri en az 10 y\u0131l s\u00fcre ile saklama y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmi\u015ftir.","og_url":"https:\/\/efeshukuk.com\/en\/ticari-defterlerin-kaybolmasi\/","og_site_name":"Efes Hukuk B\u00fcrosu","article_publisher":"https:\/\/www.facebook.com\/efeshukukburosu","article_published_time":"2022-06-04T08:52:43+00:00","article_modified_time":"2022-07-05T11:07:40+00:00","og_image":[{"width":1215,"height":810,"url":"https:\/\/efeshukuk.com\/wp-content\/uploads\/2020\/11\/2-2.jpg","type":"image\/jpeg"}],"author":"Av. Mustafa Yolcu","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Av. Mustafa Yolcu","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/efeshukuk.com\/ticari-defterlerin-kaybolmasi\/#article","isPartOf":{"@id":"https:\/\/efeshukuk.com\/ticari-defterlerin-kaybolmasi\/"},"author":{"name":"Av. Mustafa Yolcu","@id":"https:\/\/efeshukuk.com\/#\/schema\/person\/3669273e38fd03f3f3ca1d7225da67ac"},"headline":"Ticari Defterlerin Kaybolmas\u0131 2022","datePublished":"2022-06-04T08:52:43+00:00","dateModified":"2022-07-05T11:07:40+00:00","mainEntityOfPage":{"@id":"https:\/\/efeshukuk.com\/ticari-defterlerin-kaybolmasi\/"},"wordCount":541,"commentCount":0,"publisher":{"@id":"https:\/\/efeshukuk.com\/#organization"},"articleSection":["Ticaret Hukuku"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/efeshukuk.com\/ticari-defterlerin-kaybolmasi\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/efeshukuk.com\/ticari-defterlerin-kaybolmasi\/","url":"https:\/\/efeshukuk.com\/ticari-defterlerin-kaybolmasi\/","name":"Ticari Defterlerin Kaybolmas\u0131 2022 - Efes Hukuk B\u00fcrosu","isPartOf":{"@id":"https:\/\/efeshukuk.com\/#website"},"datePublished":"2022-06-04T08:52:43+00:00","dateModified":"2022-07-05T11:07:40+00:00","description":"Under the Turkish Commercial Code, merchants deemed to be acting prudently are required to retain their commercial books and records for at least 10 years.","breadcrumb":{"@id":"https:\/\/efeshukuk.com\/ticari-defterlerin-kaybolmasi\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/efeshukuk.com\/ticari-defterlerin-kaybolmasi\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/efeshukuk.com\/ticari-defterlerin-kaybolmasi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Ana sayfa","item":"https:\/\/efeshukuk.com\/"},{"@type":"ListItem","position":2,"name":"Ticari Defterlerin Kaybolmas\u0131 2022"}]},{"@type":"WebSite","@id":"https:\/\/efeshukuk.com\/#website","url":"https:\/\/efeshukuk.com\/","name":"Ephesus Law Firm","description":"Your Lawyer in Izmir","publisher":{"@id":"https:\/\/efeshukuk.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/efeshukuk.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":["Organization","Place","LegalService"],"@id":"https:\/\/efeshukuk.com\/#organization","name":"Ephesus Law Firm","url":"https:\/\/efeshukuk.com\/","logo":{"@id":"https:\/\/efeshukuk.com\/ticari-defterlerin-kaybolmasi\/#local-main-organization-logo"},"image":{"@id":"https:\/\/efeshukuk.com\/ticari-defterlerin-kaybolmasi\/#local-main-organization-logo"},"sameAs":["https:\/\/www.facebook.com\/efeshukukburosu","https:\/\/www.instagram.com\/efeshukukburosu\/","https:\/\/www.linkedin.com\/company\/efes-law\/"],"description":"Efes Hukuk B\u00fcrosu, farkl\u0131 hukuk alanlar\u0131nda uzmanla\u015fm\u0131\u015f avukat kadrosuyla bireysel ve kurumsal m\u00fcvekkillerine etkili ve \u00e7\u00f6z\u00fcm odakl\u0131 hukuki dan\u0131\u015fmanl\u0131k hizmeti sunmaktad\u0131r. Ticaret hukuku, t\u00fcketici hukuku, aile hukuku, icra ve iflas hukuku gibi bir\u00e7ok alanda derin bilgiye sahip avukatlar\u0131m\u0131zla; m\u00fcvekkillerimizin haklar\u0131n\u0131 en iyi \u015fekilde korumay\u0131 ama\u00e7l\u0131yoruz. D\u00fcnyadaki hukuki de\u011fi\u015fimleri yak\u0131ndan takip ediyor, her yeni sorunu titizlikle analiz ediyoruz. M\u00fcvekkillerimizle g\u00fcvene dayal\u0131, \u015feffaf ve yak\u0131n bir ileti\u015fim kurarak, do\u011fru kararlar almalar\u0131na destek oluyoruz. Akademik d\u00fczeyde \u00e7al\u0131\u015fan \u00e7\u00f6z\u00fcm ortaklar\u0131m\u0131z ve alan\u0131nda uzman avukatlar\u0131m\u0131zla; hukuka, meslek eti\u011fine ve Atat\u00fcrk ilke ve ink\u0131laplar\u0131na ba\u011fl\u0131 bir \u015fekilde \u00e7al\u0131\u015fmay\u0131 ilke ediniyoruz.","legalName":"Efes Hukuk B\u00fcrosu","numberOfEmployees":{"@type":"QuantitativeValue","minValue":"1","maxValue":"10"},"address":{"@id":"https:\/\/efeshukuk.com\/ticari-defterlerin-kaybolmasi\/#local-main-place-address"},"geo":{"@type":"GeoCoordinates","latitude":"38.467687","longitude":"27.109998"},"telephone":["+905344155256"],"contactPoint":{"@type":"ContactPoint","telephone":"+905344155256","email":"info@efeshukuk.com"},"openingHoursSpecification":[{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"09:00","closes":"18:00"},{"@type":"OpeningHoursSpecification","dayOfWeek":["Saturday","Sunday"],"opens":"00:00","closes":"00:00"}],"email":"info@efeshukuk.com"},{"@type":"Person","@id":"https:\/\/efeshukuk.com\/#\/schema\/person\/3669273e38fd03f3f3ca1d7225da67ac","name":"Mustafa Yolcu","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/0870d5084e90c1476b180296601f5d8b1406305a23f86e567dfdfe264922c60d?s=96&d=retro&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/0870d5084e90c1476b180296601f5d8b1406305a23f86e567dfdfe264922c60d?s=96&d=retro&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0870d5084e90c1476b180296601f5d8b1406305a23f86e567dfdfe264922c60d?s=96&d=retro&r=g","caption":"Av. Mustafa Yolcu"},"sameAs":["http:\/\/www.efeshukuk.com"],"url":"https:\/\/efeshukuk.com\/en\/author\/yztyi2\/"},{"@type":"PostalAddress","@id":"https:\/\/efeshukuk.com\/ticari-defterlerin-kaybolmasi\/#local-main-place-address","streetAddress":"Nergiz Mahallesi Girne Blv No:83, Kat 2 D 2, 35600 Kar\u015f\u0131yaka","addressLocality":"\u0130zmir","postalCode":"35600","addressCountry":"TR"},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/efeshukuk.com\/ticari-defterlerin-kaybolmasi\/#local-main-organization-logo","url":"https:\/\/efeshukuk.com\/wp-content\/uploads\/2020\/11\/5.png","contentUrl":"https:\/\/efeshukuk.com\/wp-content\/uploads\/2020\/11\/5.png","width":500,"height":500,"caption":"Efes Hukuk B\u00fcrosu"}]},"geo.placename":"\u0130zmir","geo.position":{"lat":"38.467687","long":"27.109998"},"geo.region":"Turkey"},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/efeshukuk.com\/en\/wp-json\/wp\/v2\/posts\/8068","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/efeshukuk.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/efeshukuk.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/efeshukuk.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/efeshukuk.com\/en\/wp-json\/wp\/v2\/comments?post=8068"}],"version-history":[{"count":0,"href":"https:\/\/efeshukuk.com\/en\/wp-json\/wp\/v2\/posts\/8068\/revisions"}],"wp:attachment":[{"href":"https:\/\/efeshukuk.com\/en\/wp-json\/wp\/v2\/media?parent=8068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/efeshukuk.com\/en\/wp-json\/wp\/v2\/categories?post=8068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/efeshukuk.com\/en\/wp-json\/wp\/v2\/tags?post=8068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}